Balances from enterprise fund statements, Statement of Net Position and Statement of Revenues, Expenses, and Changes in Fund Net Position, are reported in the business-type activities sections of government-wide statements.

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Balances from enterprise fund statements, Statement of Net Position and Statement of Revenues, Expenses, and Changes in Fund Net Position, are entered directly to the business-type activities sections of government-wide statements.

Balances from Enterprise Fund Statements, Statement of Net Position and Statement